(A)  In General.  Fraud, deceit, and listed tax evasion offenses are aggravated felonies only if the “loss to the victim” or revenue loss to the government is in excess of $10,000.  See § § 19.74, 19.93, infra.[62]  It is important, therefore, to keep the record of conviction of these offenses barren of any evidence that the loss exceeded this amount.  The major discussion of this issue is contained in § 19.74, infra.

[62] INA § 101(a)(43)(M), 8 U.S.C. § 1101(a)(43)(M).

Ninth Circuit

SENTENCE " FEDERAL " RESTITUTION AGGRAVATED FELONY " FRAUD OFFENSES " LOSS AMOUNT " RESTITUTION
SENTENCE " FEDERAL " RESTITUTION AGGRAVATED FELONY " FRAUD OFFENSES " LOSS AMOUNT " RESTITUTION United States v. Tsosie, ___ F.3d ___, 2011 WL 1758785 (9th Cir. May 10, 2011) (vacating district courts judgment ordering restitution for expenses incurred by victim's mother in case involving abusive sexual contact in violation of 18 U.S.C. 2244(a)(1), as the award was issued in violation of the procedural and evidentiary requirements of 18 U.S.C. 3664).